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2019 (9) TMI 1379 - DELHI HIGH COURTDraft order u/s 143 (3) r.w.s.144C - order in the name of the predecessor of the amalgamated company - amalgamation scheme informed to AO - HELD THAT:- As decided in MARUTI SUZUKI INDIA LIMITED [2019 (7) TMI 1449 - SUPREME COURT] despite the fact that the AO was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to exist upon the approved scheme of amalgamation. Participation in the proceedings by the appellant in the circumstances cannot operate as an estoppel against law. No merit in the present appeal and no question arises for consideration.
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